If the government used the revenue from the excise tax on cigarettes to fund research on lung cancer treatment programs, this would be an example of

A) an ability-to-pay tax.
B) a benefits-received tax.
C) a vertical equity tax.
D) a user fee.

Excise Tax

A tax imposed on specific goods, services, or transactions, often with the aim of reducing their consumption or raising government revenue.

Lung Cancer

A type of cancer that originates in the lungs, often associated with smoking and exposure to hazardous pollutants.

Benefits-Received Tax

A taxation principle where taxes are levied on individuals based on the benefits they receive from the government's use of the collected tax.